Manufacturers, importers, downstream users and distributors supplying substances or preparations meeting the criteria for classification as dangerous, further down the supply chain to other downstream users or distributors, are already today required to compile and supply a safety data sheet at the first delivery of a substance or preparation.

REACH takes over this existing duty in its Art. 31 and Annex II - the guide to the compilation of safety data sheets. Safety data sheets will continue to contain information on the hazards of the substance, or the preparation, as well as information on the recommended risk management measures to adequately control any risks to health and environment. The 16 headings, the content of which is explained in Annex II, will have to be used.

In addition, for all those substances for which a chemical safety assessment (CSA) is required, the information in the SDS must be consistent with the CSA and the relevant exposure scenarios for the recipient shall be annexed to the SDS.

This obligation to annex exposure scenarios to the SDS has to be fulfilled by:

- Manufacturers or importers: for registered substances on their own, or in a preparation, manufactured or imported in quantities of 10 tonnes or more per year,

- Downstream users: for substances on their own, or in preparations, supplied to them, that are manufactured or imported in quantities of 10 tonnes or more per year, for uses which the downstream user did not identified to their suppliers, as well as the relevant exposure scenarios from their suppliers

- Distributors: if they have received such information and it is relevant for their customers.

All these actors in the supply chain need to make sure that they use the information derived in the CSA to compile the SDS and that the SDS is thus consistent with the CSA.